I strongly recommend the Luxman TP-117- in actual comparison I find its performance very close and similar to the $7000 Mark Levinson 380S. For the nay sayers out there- I suggest you actually try both of these out and decide for yourself. I have also owned series of Krells (KRC2, KRC3, KCT, HTS2), Denon PRA-S1, Sony TAE-1 and the ML38S, 380 and 380S. I was amazed how similar the TP117 was to the 380S- could not pick them apart in a darkened room with my spouse doing the switiching. Go figure.